James R. Kelley
Firm Associate Since: 2002
Education: BS in Accounting, Auburn University, 1973. Master of Taxation, Georgia State University, 1984.
Jim is a Certified Public Accountant in the state of Georgia as well as a Certified Financial Planner (CFP®). He is also a Member of the American Institute of Certified Public Accountants.
Specialties: Taxation of S Corporations, Limited Liability Corporations, Partnerships, Individuals, and Passive Activities. Jim also specializes in Estate and Retirement Planning for individuals.
Firm Associate Since: 2012
Education: BS in Mathematics, University of Georgia; BBA, Cum Laude, Georgia State University.
David has extensive experience in Individual, Partnership, S-Corporation and Fiduciary taxation. He specializes in wealth transfer and financial planning for high net worth individuals, and structuring real estate and other partnerships. He also has significant experience counseling high net worth individuals in income tax, estate and gift tax and retirement planning.
David began his career with Arthur Andersen & Co., in 1976. He cofounded Worsham & Sammons, LLC, a tax-consulting firm. He received a Bachelor of Science degree in Mathematics from the University of Georgia and a Bachelor of Business degree in Accounting from Georgia State University, graduated Cum Laude.
David is a member of the Personal Financial Planning Division of the American Institute of CPAS (AICPA), and the Financial Planning Association (FPA). He has earned the specialty designation of Personal Financial Specialist (PFS). In addition, he is also a member of the Taxation Section of the AICPA, the Atlanta Estate Planning Council and the Georgia Society of CPAs.
Jason D. Toole
Firm Associate Since: 1997
Education: BBA, University of Georgia, 1997
Jason has over 23 years of experience, including the following:
Audits of closely held businesses and not-for-profit organizations
Diverse experience providing income tax and business advisory services to a variety of clients, including corporations, partnerships, nonprofits, individuals, and estates.
Focus on closely held businesses, with multi-state corporate and flow-through entity taxation
Emphasis on tax solutions planning, resolving complex shareholder and family tax issues, especially those involving estate and gift strategies.
Jason’s knowledge and client base spans a broad range of industries, including real estate, construction, professional services, manufacturing and companies with ownership through Employee Stock Option Plans (ESOPs).
Specialties: Audits of closely held businesses and non-profit organizations. Taxation for closely held businesses with emphasis on tax solutions planning, including estate tax and planning.
Firm Associate Since: 2021
Education: BBA in Accounting, LaGrange College Masters of Taxation, University of Virginia
Curt has extensive experience in Business and Individual income taxation. He specializes in taxation and accounting issues for passthrough businesses, M&A transaction planning, and tax advising for high-net-worth individuals. He also has extensive knowledge in tax reporting for multi-state business operations and Employee Retention (“ERC”) payroll tax credits.
Prior to working at the firm, Curt began his career in PwC’s Private Company Services tax practice in Atlanta. He also spent nearly 7 years in the Cox Enterprises corporate tax department focusing on income tax reporting and consulting for M&A transactions.
James A. Ellison
James A. (Jimmy) Ellison passed away peacefully on August 5, 2023 after a 3-year long battle with cancer. He was a founding partner of Kelley Sammons Toole & Ellison LLP and dedicated more than 30 years of his life to serving clients at the firm following his time at Arthur Andersen’s Chattanooga and Atlanta offices. His quick wit and invaluable tax knowledge will be dearly missed by all who knew him.